Remote audit techniques are similar to those used in person but are done virtually, for example:
- Files can be shared via email or through some file-sharing system, like SharePoint, Dropbox, Box, etc.
- Interviews can be performed via Zoom, Skype, MS Teams, or some other teleconferencing system
- Records or other written evidence can be provided by sharing screen during the teleconference session
- Activities in a company can be observed by turning on the camera on a smartphone and sharing the video feed with the auditor